Council Tax Support Scheme 2021-22
Total Page:16
File Type:pdf, Size:1020Kb
Council Tax Support Scheme 2021 Contents PART 1 Introduction 1. Introduction. PART 2 Interpretation 2. Interpretation. 3. Application of scheme: pensioners and persons who are not pensioners. 4. Meaning of “couple”. 5. Polygamous marriages. 6. Meaning of “family”. 7. Circumstances in which a person is to be treated as responsible or not responsible for another. 8. Households. 9. Non-dependants. 10. Remunerative work. PART 3 11. Procedure for reduction applications and appeals against reduction decisions. PART 4 Classes of person entitled to a reduction under this scheme 12. Classes of person entitled to a reduction under this scheme. 13. Class A: pensioners whose income is less than the applicable amount. 14. Class B: pensioners whose income is greater than the applicable amount. 15. Class C: alternative maximum council tax reduction – pensioners. 16. Class D: persons who are not pensioners whose income is less than the applicable amount. 17. Class E: persons who are not pensioners whose income is greater than the applicable amount. 18. Class F: Rotherham Care Leavers aged 18 to 21 and Rotherham Care Leavers in full time education aged 21 – 25. 19. Periods of absence from a dwelling – Pensioners 19a. Periods of absence from a dwelling – Persons who are not Pensioners PART 5 Classes of person excluded from this scheme 20. Classes of person excluded from this scheme. 21. Class of person excluded from this scheme: persons treated as not being in Great Britain. 22. Class of person excluded from this scheme: persons subject to immigration control. 23. Class of person excluded from this scheme: capital limit. 24. Class of person excluded from this scheme: students. 1 PART 6 Applicable amounts 25. Applicable amounts: pensioners. 25a. Applicable amount transitional provisions for restrictions on amounts for children and young persons – Persons who are Pensioners 26. Applicable amounts: persons who are not pensioners. 27. Polygamous marriages: persons who are not pensioners. 28. Applicable amount: persons who are not pensioners who have an award of universal credit. PART 7 Maximum council tax reduction for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction 29. Maximum council tax reduction amount under this scheme: pensioners . 29A. Maximum council tax reduction amount under this scheme: persons who are not pensioners (class D – E) 29B. Maximum council tax reduction amount under this scheme: persons who are not pensioners (class F) 30. Non-dependant deductions: pensioners. 30A. Non-dependant deductions: persons who are not pensioners. PART 8 Alternative maximum council tax reduction for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction: Pensioners 31. Alternative maximum council tax reduction under this scheme: pensioners. PART 9 Amount of reduction under this scheme 32. Amount of reduction under this scheme: Classes A to C (pensioners). 32A. Amount of reduction under this scheme: Classes D to F (persons who are not pensioners). PART 10 Income and capital for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction CHAPTER 1 Income and capital: general 33. Calculation of income and capital: applicant’s family and polygamous marriages. 34. Circumstances in which income and capital of non-dependant is to be treated as applicant’s. CHAPTER 2 Income and capital: pensioners in receipt of guarantee credit or savings credit 35. Applicant in receipt of guarantee credit: pensioners. 36. Calculation of applicant’s income and capital in savings credit only cases: pensioners. CHAPTER 3 Income and capital where there is an award of universal credit 2 37. Calculation of income and capital: persons who are not pensioners who have an award of universal credit. CHAPTER 4 Income: other pensioners 38. Calculation of income and capital where state pension credit is not payable: pensioners. 39. Meaning of “income”: pensioners. 40. Calculation of weekly income: pensioners. 41. Earnings of employed earners: pensioners. 42. Calculation of net earnings of employed earners: pensioners. 43. Calculation of earnings of self-employed earners: pensioners. 44. Earnings of self-employers earners: pensioners. 45. Notional income: pensioners. 46. Income paid to third parties: pensioners. CHAPTER 5 Income: persons who are not pensioners 47. Average weekly earnings of employed earners: persons who are not pensioners. 48. Average weekly earnings of self-employed earners: persons who are not pensioners. 49. Average weekly income other than earnings: persons who are not pensioners. 50. Calculation of weekly income of employed earners: persons who are not pensioners. 51. Earnings of employed earners: persons who are not pensioners. 52. Calculation of net earnings of employed earners: persons who are not pensioners. 53. Earnings of self-employed earners: persons who are not pensioners. 54. Calculation of income other than earnings: persons who are not pensioners. 55. Capital treated as income: persons who are not pensioners. 56. Notional income: persons who are not pensioners. CHAPTER 6 Income: further provisions applying to pensioners and persons who are not pensioners 57. Calculation of income on a weekly basis. 58. Treatment of child care charges. 59. Calculation of average weekly income from tax credits. 60. Disregard of changes in tax, contributions etc.. 61. Calculation of net profit of self-employed earners. 62. Calculation of deduction of tax and contributions of self-employed earners. CHAPTER 7 Capital 63. Calculation of capital. 64. Income treated as capital: persons who are not pensioners. 65. Calculation of capital in the United Kingdom. 66. Calculation of capital outside the United Kingdom. 67. Notional capital. 68. Diminishing notional capital rule: pensioners. 69. Diminishing notional capital rule: persons who are not pensioners. 70. Capital jointly held. 71. Calculation of tariff income from capital: pensioners. 72. Calculation of tariff income from capital: persons who are not pensioners. 3 PART 11 Students CHAPTER 1 General 73. Interpretation. 74. Treatment of students. 75. Students who are excluded from entitlement to a reduction under this scheme. CHAPTER 2 Income 76. Calculation of grant income. 77. Calculation of covenant income where a contribution is assessed. 78. Covenant income where no grant income or no contribution is assessed. 79. Relationship with amounts to be disregarded under Schedule 8. 80. Other amounts to be disregarded. 81. Treatment of student loans. 82. Treatment of payments from access funds. 83. Disregard of contribution. 84. Further disregard of student’s income. 85. Income treated as capital. 86. Disregard of changes occurring during summer vacation. PART 12 Extended reductions CHAPTER 1 Extended reductions: pensioners 87. Extended reductions: pensioners. 88. Extended reductions (qualifying contributory benefits): pensioners. 89. Duration of extended reduction period (qualifying contributory benefits): pensioners. 90. Amount of extended reduction (qualifying contributory benefits): pensioners. 91. Extended reductions (qualifying contributory benefits)—movers: pensioners. 92. Relationship between extended reduction (qualifying contributory benefits) and entitlement to a reduction by virtue of classes A to C. 93. Continuing reductions where state pension credit claimed: pensioners. CHAPTER 2 Extended reductions: persons who are not pensioners 94. Extended reductions: persons who are not pensioners. 95. Extended reductions: persons who are not pensioners. 96. Duration of extended reduction period: persons who are not pensioners. 97. Amount of extended reduction: persons who are not pensioners. 98. Extended reductions—movers: persons who are not pensioners. 99. Relationship between extended reduction and entitlement to a reduction by virtue of classes D to E. 100. Extended reductions (qualifying contributory benefits): persons who are not pensioners. 101. Duration of extended reduction period (qualifying contributory benefits): persons who are not pensioners. 102. Amount of extended reduction (qualifying contributory benefits): persons who are not pensioners. 103. Extended reductions (qualifying contributory benefits)—movers: persons who are not pensioners. 4 104. Relationship between extended reduction (qualifying contributory benefits) and entitlement to reduction by virtue of classes D to E. CHAPTER 3 Extended reductions: movers in the authority’s area 105. Extended reductions: applicant moving into the authority’s area. PART 13 When entitlement begins and change of circumstances 106. Date on which entitlement begins. 107. Date on which change of circumstances is to take effect; pensioners 107a. Date on which change of circumstances is to take effect; persons who are not pensioners 107b. Change of circumstances where universal credit in payment. 108. Change of circumstances where state pension credit in payment. PART 14 Applications (including duties to notify authority of change of circumstances) 109. Making an application. 110. Date on which an application is made. 111. Back-dating of applications: pensioners. 112. Back-dating of applications: persons who are not pensioners. 113. Information and evidence. 114. Amendment and withdrawal of application. 115. Duty to notify changes of circumstances. PART 15 Decisions by authority 116. Decision by authority. 117. Notification of decision. PART 16 Circumstances in which a payment may be made 118. Payment where there is joint and several liability.